(二) 某电器有限公司2004年3月10日,在省外某市设立销售分公司并领取营业执照

题型:问答题

问题:

(二)
某电器有限公司2004年3月10日,在省外某市设立销售分公司并领取营业执照。分公司由电器公司在当地与相关单位签订了两年的房屋租赁合同,并由电器公司预付了一年的租金。2004年6月15日,电器公司收到分公司所在地国税局的责令限期改正通知书,要求电器公司在6月底前到分公司所在地国税局办理税务登记,并支付罚款1000元。电器公司认为分公司尚未开展业务,也未取得收入,而不需要办理税务登记手续,更不能接受处罚。2004年7月30日,电器公司又接到分公司所在地国税局处罚决定书要求电器公司办理其分公司的税务登记并支付罚款5000元,电器公司于是向当地A税务师事务所进行咨询,询问该事项为何需要办理税务登记、税务行政处罚的依据是什么、该处罚是否可免除、是否可以对税务机关的处罚行为提起税务行政复议、税务师可否接受税务行政复议的委托。请就上述问题作出回答

考点:注册税务师涉税服务实务注册税务师税务代理实务
题型:问答题

为了遏制愈演愈烈的倒票行为,2010年春运期间,铁路部门在广州铁路集团的广州和成都铁路局的成都等37个火车站试行火车票实名制。购票旅客将被要求出示身份证明,一人一票,进站需验票。试行火车票实名制

①能从根本上解决春运期间旅客出行的困难②有利于维护公平售票秩序

③能从制度上完全杜绝票贩子的倒票行为④是社会主义市场经济发展的客观要求

A.①②

B.①③

C.③④

D.②④

题型:问答题

在一棵树上找不到两片完全相同的叶子,这说明         是普遍存在的。[ ]

A.遗传

B.变异

C.进化

D.选择

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驾驶员必须做到“三个过得硬”即安全设备过得硬、复杂情况过得硬和()

A、安全措施过得硬

B、操作技术过得硬

C、心理素质过得硬

题型:问答题

How many of us would temp for three years while we waited for the perfect job Not many of us, perhaps. But Wentworth Miller, the "Prison Break" star, said he chose to wait even longer time (1) he found the right job.
"Actually I think it might have been three or four years until I was lucky enough to get guest (2) on TV shows," said Miller, 34, who rose to international stardom (3) to "Prison Break" in 2006. That kind of patience and p will was portrayed in "Prison Break". Miller (4) engineering wizard Michael Scofield, who tries everything to break out of a Chicago (5) with his brother. Miller said he was fond of his character, (6) he said "exists in shades of grey".
Miller comes from a (7) of teachers. He said he didn’t seem fated for a career in the arts, (8) his passion for acting. After (9) from Princeton with an English degree, he moved (10) his parents’ request to Los Angeles to look for a stable life. He started (11) in a little company that made television movies. This (12) simply faxing, filing, walking the boss’ dog and going to the store for the boss’ lunch. Every weekend during the summer, Miller (13) go to the office (14) he didn’t have air-conditioning. "I would hang (15) in the conference room and set up camp and rob the company kitchen," recalled Miller.
(16) , Miller realized he still had questions about his choice. He decided to quit. But the boss said he was making a mistake and offered him a well-paid assistant position. "I eventually (17) that if I did the corporate job, it would be great if I was successful, but I would always wonder about the (18) . If I did the acting and was successful, I would never wonder (19) that job," he explained. He quit and temped (20) many people in the entertainment industry.
Now, he’s a hot star and has people coming up to him at film festivals saying, "Weren’t you the one who (21) to stand by the copy machine "
"That was tough, but I’m glad I have that perspective. Because now I’m at a point (22) big shots laugh at all my jokes and I think, You know, I got coffee for people like you for six years’. So I know what’s (23) , because I’ve seen the other side." But what if, when he was offered the corporate job, there had been more money "It was never about the (24) There’s a kind of excitement that comes along with acting. I can’t find it anywhere else. Even if I had to go back to temping, even if this is not the beginning of an amazing career, I would not (25) making that jum
p.\

题型:问答题

下列关于客户评级与债项评级的说法,不正确的是( )。

A.债项评级是在假设客户已经违约的情况下,针对每笔债项本身的特点预测债项可能的损失率

B.客户评级针对客户的每笔具体债项进行评级,再将其加总得出客户评级

C.在某一时点,同一债务人只能有一个客户评级

D.在某一时点,同一债务人的不同交易可能会有不同的债项评级

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